The FDIC has issued a final rule that provides relief for large or highly complex insured depository institutions that elected the CECL regulatory capital provisions or delay.

Read on for trends and tips that can help your financial institution plan for CECL adoption.

This article looks at troubled debt restructurings, CECL, and credit unions in light of a new $900 billion relief package.

As the COVID-19 pandemic continues, financial institutions must remain vigilant in their evaluation of credit loss under either the incurred loss model or the new CECL model.

The SEC has finalized rules updating the statistical disclosures that bank and savings and loan registrants provide the investors.

The NCUA has issued a proposal that would allow credit unions to smooth the impact of adopting the new credit loss model known as CECL.

In this webinar, we will discuss the key challenges and lessons learned by SEC issuers adopting the current expected credit loss (CECL) model and Topic 326. We also will discuss how the impacts of COVID-19 and general economic uncertainty caused…

In February, agencies released a final interagency policy statement on the allowance for credit losses related to the implementation of the CECL methodology. Catch the highlights of the policy statement in this article along with other potential…

The U.S. Senate Appropriations Committee issued report language in the recently passed Consolidated Appropriations Act for Fiscal Year 2020 that includes a section directing federal financial regulators to conduct a study on the need, if any, for…

Given the magnitude of changes created by CECL, FASB has issued several subsequent amendments to clarify implementation and transition issues that are reflected in this white paper. FASB also established a Transition Resource Group (TRG) for Credit…